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On October 1, 2019, there was no beginning inventory in the Bottling Department. During the month, production was started on 7,280 units. The total cost of materials was $36,400. All materials were placed in production at the start of the manufacturing process in the department. During the month, 5,800 units were transferred to the next department. There were 1,600 units still in process at the end of the month.
1. What is the cost per equivalent unit for materials?
2. What is the cost of materials in the goods transferred to the next department?
3. What is the cost of materials in the ending work in process inventory?
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